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2018 (5) TMI 539 - AT - Central ExciseCENVAT credit - fake invoices - refractory bricks purchase from SRPL but delivered directly to RINL (VSP) on a invoice that indicated discharge of duty liability - whether RRL is eligible to avail CENVAT credit of the duty paid by SRPL or otherwise? - Held that: - Admittedly, the transaction was back to back and there was no manufacturing activity of the bricks in RRL is factory for which Central Excise duty needs to be discharged - It is settled position, of ineligible CENVAT credit, if any, is reversed of there is discharge of duty liability on the goods which were presumably not manufactured in the factory premises, accordingly there is no need to confirm the demands. The demands raised along with interest and also the penalty imposed on RRL set aside - appeal allowed - decided in favor of appellant.
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